(a) Each and every provision of the West Virginia Tax Crimes and Penalties Act set forth in Article nine, Chapter eleven of the Code of West Virginia applies to the administration, collection and enforcement of the sales and service and use taxes imposed pursuant to this article. Provided, that the criminal penalties imposed upon conviction for a criminal violation of this article may not exceed the maximum penalty allowed by law for that violation.
(b) Pursuant to W. Va. Code §11-10-11c, the Tax Commissioner may retain from collections of the taxes imposed by this article a fee of up to five percent of the amount of the taxes collected by the Tax Commissioner or by any other state law or legislative rule.
(Ord. 15-27. Passed 12-17-15.)